ACCT 311 (1)

ACCT 311 (1) - Intermediate Accounting I ACCT 311 MASTER...

Info iconThis preview shows pages 1–4. Sign up to view the full content.

View Full Document Right Arrow Icon
Intermediate Accounting I ACCT 311 MASTER SYLLABUS DUQUESNE UNIVERSITY A. J. Palumbo School of Business Administration Revised: November 2007 By Priscilla M. Austin, CPA
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
ACCTG 311 Master Syllabus I. COURSE HEADING ACCT 311 Intermediate Accounting I November 14, 2007 Priscilla M. Austin II. COURSE DESCRIPTION: This course covers the underlying principles, procedures and reporting requirements necessary to gain an understanding of both the preparation and the use of modern financial reports of profit- seeking entities. Primary topics include: the environment of financial reporting and the conceptual framework of accounting; a review of the accounting cycle; the balance sheet and notes to the financial statements (including contingencies, business segments and interim reports); the income statement, (including transitory, irregular and extraordinary items and comprehensive income); the statement of cash flows; earnings management; the revenue/receivable/cash cycle; and revenue recognition. The Intermediate Accounting I course ties in directly to the department’s program learning goals in that it is intended to develop (1) sound technical knowledge that is necessary for entry-level positions (2) critical thinking skills (3) an understanding of the ethical responsibilities of the accounting profession and (4) communication and interpersonal skills that are expected of entry- level accountants. Prerequisites: ACCT 214 - Financial Accounting and ACCT 215 - Managerial Accounting III. LEARNING GOALS: The general objectives of ACCT 311 are to prepare students for careers in the profession of accounting by cultivating: An understanding of the accounting theories and generally accepted accounting principles (GAAP) underlying external financial reporting, including the conceptual framework, the financial statements, and the related footnotes. An ability to apply general concepts and theories to analyze and solve a variety of financial accounting problems. This includes, but is not limited to, the ability to distinguish between relevant and irrelevant information in both structured and unstructured problem situations. Enhanced interpersonal, creative and critical thinking, and oral and written communication skills through involvement in participative learning and a variety of written assignments, such as questions, cases, discussion boards, memorandums and papers. 2
Background image of page 2
ACCTG 311 Master Syllabus An ability to use electronic spreadsheet techniques to solve financial accounting problems. An understanding of ethical issues in accounting and the accountant's professional
Background image of page 3

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Image of page 4
This is the end of the preview. Sign up to access the rest of the document.

This note was uploaded on 11/08/2011 for the course ACC 301 taught by Professor Pendarvis during the Spring '09 term at St. Leo.

Page1 / 9

ACCT 311 (1) - Intermediate Accounting I ACCT 311 MASTER...

This preview shows document pages 1 - 4. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online